2024-11-15T12:55:11-06:00 2023-12-31 232226550 MMQ & ASSOCIATES PC 1173 CLAY AVENUE SCRANTON PA 18510 990 2023-01-01 236420615 IBEW LOCAL #81 - EDUCATION FUND IBEW 5703445711 431 WYOMING AVENUE SCRANTON PA 18503 MICHAEL MCDERMOTT CHAIRMAN 5703445711 2024-11-13 1 0 MARY ANN NOVAK CPA P01056330 5709610345 2024-11-13 2023 2024-10-15 13:58:12Z MICHAEL MCDERMOTT 431 WYOMING AVENUE SCRANTON PA 18503 629941 0 X N/A X 1970 PA EDUCATION OF APPRENTICE AND JOURNEYMAN ELECTRICIANS. 6 3 13 0 0 0 545053 602887 0 0 23 23122 1883 3932 546959 629941 0 0 0 0 224801 260560 0 0 0 151658 124189 376459 384749 170500 245192 1237881 1480563 26462 23952 1211419 1456611 EDUCATION OF APPRENTICE AND JOURNEYMAN ELECTRICIANS THROUGH CLASSROOM INSTRUCTION AND HANDS ON EXPERIENCE IN SIMULATION. 0 0 N/A 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 5 0 1 13 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 3 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X MICHAEL MCDERMOTT 5703445711 431 WYOMING AVENUE SCRANTON PA 18503 MICHAEL MCDERMOTT CHAIRMAN 2.00 38.00 X X 0 129460 60034 TIMOTHY LEBER SECRETARY 1.00 2.00 X X 0 0 0 EDWARD O'DONNELL TRUSTEE 1.00 39.00 X 0 97274 47838 ERIC LEWIS TRUSTEE 1.00 1.00 X 0 0 0 GERARD NICHOLS TRUSTEE 1.00 1.00 X 0 0 0 NICHOLAS WAITULAVICH TRUSTEE 1.00 39.00 X 0 96854 47825 BRAD HUMMEL TRAINING DIRECTOR 40.00 X 101739 0 47972 101739 323588 203669 1 0 1 0 0 480160 122727 602887 23122 23122 MISCELLANEOUS 611430 3932 3932 3932 629941 3932 0 23122 101739 81742 9381 48690 19008 11015 230 11268 47047 8627 INSTRUCTIONAL SUPPLIES 26294 APPRENTICE TESTING 13525 MISCELLANEOUS 6183 384749 1043315 89586 116297 1309420 72065 74056 6204 7501 84572 84572 0 0 1237881 1480563 26462 23952 26462 23952 X 1211419 1456611 1211419 1456611 1237881 1480563 245192 0 X X 0 1 X 1 0 1 1 0 84572 84572 0 0 X 629941 0 629941 0 629941 384749 0 384749 0 384749 PART X, LINE 2: IN ACCORDANCE WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT EVALUATED THE FUND'S TAX POSITIONS AND CONCLUDED THAT THE FUND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE FUND IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S., STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2020. 0 0 0 MICHAEL MCDERMOTT CHAIRMAN 0 129460 0 0 0 0 0 32203 0 27831 0 189494 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE IBEW LOCAL #81 EDUCATION FUND'S MEMBERS ARE MADE UP OF ELECTRICAL TRADE WORKERS WITHIN ITS LOCAL AREA. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS OF THE LOCAL #81 UNION HAVE THE RIGHT TO VOTE FOR ALL OF THE OFFICERS AND MEMBERS OF THE EXECUTIVE BOARD. THREE TRUSTEES ARE THE OFFICERS OF UNION, AND THE OTHER THREE TRUSTEES ARE APPOINTED BY THE CHAPTER MANAGER OF THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7B ANY CHANGES TO THE FUND'S BY-LAWS MUST BE READ DURING A MONTHLY MEETING. THE CHANGES MUST THEN BE APPROVED BY A MAJORITY VOTE OF THE MEMBERS OF THE UNION PRESENT AT THE NEXT MONTHLY MEETING. THE CHANGES MUST THEN BE SENT TO THE INTERNATIONAL OFFICE FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B THE TRUSTEES AND EXECUTIVE BOARD OF THE IBEW LOCAL #81 EDUCATION FUND REVIEW FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS, PRINCIPAL OFFICERS, AND MEMBERS OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A CONFLICT OF INTEREST POLICY. TO ENSURE IBEW LOCAL UNION #81 OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. FORM 990, PART VI, SECTION B, LINE 15 THE FUND HAS SALARIES OF ALL OFFICERS APPROVED IN THE BY-LAWS. THE SALARIES MUST BE VOTED ON AND APPROVED BY A MAJORITY VOTE OF THE MEMBERS OF THE UNION AND THEN APPROVED BY THE NATIONAL OFFICE, WHICH HAS ACCESS TO COMPARABLE SALARY DATA IN ORDER TO BE INCLUDED IN THE BY-LAWS. FORM 990, PART VI, SECTION C, LINE 19 THE FUND'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT DISTRIBUTED TO THE PUBLIC. IF REQUESTED THEY WOULD BE MADE AVAILABLE AT THE FUND'S OFFICE. THERE ARE NO PLANS TO MAKE THESE DOCUMENTS AVAILABLE TO THE PUBLIC ONLINE. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR. IBEW LOCAL #81 - BUILDING INC 431 WYOMING AVENUE SCRANTON PA 18503 231692662 COMMERCIAL RENTAL TO UNION AND UNION-RELATED ORGANIZATIONS PA 501(C)(5) N/A 0 IBEW LOCAL #81 - GENERAL FUND 431 WYOMING AVENUE SCRANTON PA 18503 240620051 ADMINISTRATIVE SUPPORT TO ELECTRICAL TRADE MEMBERS WITHIN LOCAL AREA PA 501(C)(5) N/A 0 SCRANTON ELECTRICIANS JATC BUILDING INC 4 SKYLINE DRIVE SOUTH ABINGTON TOWNSHI PA 18411 453452821 COMMERCIAL RENTAL TO UNION AND UNION-RELATED ORGANIZATIONS PA 501(C)(2) N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0